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Margherita Smarra

Observed names: Margherita SMARRA, SMARRA M, SMARRA MARGHERITA, SMARRA, Margherita, Smarra M, Smarra Margherita, Smarra, Margherita
ORCID: 0000-0001-9696-5138
Observed ORCID: 0000-0001-9696-5138
OpenAlex ID: A5048099395
Elections and earnings management: evidence from municipally-owned entities
2020 · Francesco Capalbo, Claudio Lupi, et al. · Journal of Management & Governance · 51
Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting
2020 · Rosa Lombardi, Federico Schimperna, et al. · Public Money & Management · 31
Intellectual capital for recovering patient centrality and ensuring patient satisfaction in healthcare sector
2020 · Fabio Fiano, Marco Sorrentino, et al. · Journal of Intellectual Capital · 25
The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition?
2015 · Marco Sorrentino, Margherita Smarra · Open Journal of Accounting · 18
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Local elections and the quality of financial statements in municipally owned entities: A Benford analysis
2023 · Francesco Capalbo, Luca Galati, et al. · Chaos Solitons & Fractals · 17
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Earnings Management and State Ownership: A Primary Literature Review
2018 · Francesco Capalbo, Marco Sorrentino, et al. · International Journal of Business and Management · 10
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Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy
2023 · Francesco Capalbo, Luca Galati, et al. · Journal of Public Budgeting Accounting & Financial Management · 8
Harnessing Board Sustainability Expertise for Corporate Sustainability: Unveiling the Influence of Gender Diversity and Compensation
2025 · Sidra Bano, Ashiq Ali, et al. · Corporate Social Responsibility and Environmental Management · 6
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The burden of accounting standards for small and medium enterprises. A suggestive solution
2014 · Marco Sorrentino, Margherita Smarra · Corporate Ownership and Control · 6
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Lease Accounting: Back into the Past—A General Review of Different Theoretical Approaches
2020 · Marco Sorrentino, Margherita Smarra, et al. · International Journal of Business and Management · 4
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Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio
2023 · Francesco Capalbo, Adelaide Ippolito, et al. · MANAGEMENT CONTROL · 3
Transparency and disclosure practices of Italian state-owned enterprises: A critical analysis
2022 · Francesco Capalbo, Margherita Smarra, et al. · Corporate Board role duties and composition · 3
The “Production” of Accounting Information Between Regulatory and Free Market Approach: An (Eternally) Open Issue
2015 · Marco Sorrentino, Francesco Cossu, et al. · Journal of Modern Accounting and Auditing · 3
Does Ethic Rating Decrease Firms’ Cost of Capital? Empirical Insights from the Italian Setting
2015 · Enrica SEPE, Margherita SMARRA, et al. · International Journal of Academic Research in Accounting Finance and Management Sciences · 2
The evolution of performance measurement systems in public health organizations: A preliminary analysis
2023 · Francesco Capalbo, Adelaide Ippolito, et al. · Corporate Governance: An Interdisciplinary Outlook · 1
The quality of SOEs’ annual financial statements: A critical analysis of the OECD guidelines
2021 · Margherita Smarra, Marco Sorrentino · Corporate Governance: Fundamental and Challenging Issues in Scholarly Research · 1
Gli effetti dell’adozione dei principi contabili internazionali IAS/IFRS: la percezione delle Pmi quotate in Italia
2019 · Francesco Capalbo, Margherita Smarra, et al. · Piccola Impresa / Small Business · 1
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Sustainability reporting: Weighing benefits and costs in the wake of the EU’s Omnibus Package
2025 · Alba Maria Gallo, Adelaide Ippolito, et al. · Corporate Governance: International Outlook
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Valutazione delle performance e valore pubblico. Una sperimentazione applicata a reparti ospedalieri
2025 · Adelaide Ippolito, Margherita Smarra, et al. · Archivio Istituzionale della Ricerca - Università degli Studi del Molise
Editorial: Risk governance and risk control — Essential tools for corporations to achieve their goals
2024 · Margherita Smarra · Risk Governance and Control Financial Markets & Institutions
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Cyber-attacks and earnings management in the public sector
2024 · Luca Galati, Margherita Smarra, et al. · Corporate Governance: Participants, Mechanisms and Performance
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Il principio di continuità aziendale nella redazione e nella revisione dei bilanci nell’emergenza Covid-19
2020 · Francesco Capalbo, Riccardo Macchioni, et al. · Archivio Istituzionale della Ricerca - Università degli Studi del Molise
Gli effetti della riduzione delle entrate sull'andamento della spesa dei Comuni italiani
2020 · Francesco Capalbo, Giovanni Parente, et al. · Archivio Istituzionale della Ricerca - Università degli Studi del Molise
Le politiche di bilancio nelle società a partecipazione pubblica
2020 · SMARRA M · Archivio Istituzionale della Ricerca - Università degli Studi del Molise
Le norme finanziarie sulle società partecipate dalle amministrazioni locali
2020 · CAROSI ALDO, CAPALBO FRANCESCO, et al. · Archivio Istituzionale della Ricerca - Università degli Studi del Molise
Works count: 43
Citation count: 190
H-index: 7
I10-index: 6
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